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This tutorial discusses the accounting for a capital lease transaction, with emphasis on the general entries that are necessary when a company acquires an asset through…
Capital Leases (Part 2)
From Baruch DML
27 plays -
This video discusses the calculation of diluted earnings per share when a company has stock options outstanding. The tutorial is presented by Paquita Davis-Friday,…
Earnings Per Share (Part 3)
From Baruch DML
5 plays -
This tutorial discusses the accounting for a capital lease transaction. Capital lease is basically a way to purchase large value asset with a financing arrangement…
Capital Leases (Part 1)
From Baruch DML
36 plays -
This video discusses the calculation of diluted earnings per share when a company has convertible debt and/or preferred stock. The tutorial is presented by…
Earnings Per Share (Part 2)
From Baruch DML
44 plays -
This video discusses the calculation of basic earnings per share (EPS). The tutorial is presented by Paquita Davis-Friday, Professor of Accountancy at Zicklin…
Earnings Per Share (Part 1)
From Baruch DML
26 plays -
This video is the Part 2 of the presentation on non-monetary asset exchanges. It discusses the accounting when the transaction is considered to have commercial substance…
Non-monetary Asset Exchanges (Part 2)
From Baruch DML
3 plays -
This video is the Part 1 of the presentation on non-monetary asset exchanges. Topics include whether or not the assets exchanged are alike, or dissimilar (whether or nor…
Non-monetary Asset Exchanges (Part 1)
From Baruch DML
4 plays -
This video is the Part 3 of the presentation on non-monetary asset exchanges. It discusses the accounting when the transition is considered to lack commercial substance.…
Non-monetary Asset Exchanges (Part 3)
From Baruch DML
3 plays -
This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This…
Investments in Equity Securities: Acquiring All…
From Baruch DML
14 plays -
This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This…
Investments in Equity Securities: Acquiring the…
From Baruch DML
8 plays -
This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This…
Investments in Equity Securities: Equity…
From Baruch DML
22 plays -
This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This…
Investments in Equity Securities: Equity…
From Baruch DML
18 plays -
This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This…
Investments in Equity Securities: Trading…
From Baruch DML
9 plays -
This tutorial introduces the concept of LIFO (Last In, First Out) reserve, and explains why there is discrepancy in financial statements between the uses of LIFO (Last…
The LIFO Reserve
From Baruch DML
5 plays -
This tutorial introduces the topic of investments in equity securities. It involves the accounting for the purchase of another corporation's common shares. This…
Investments in Equity Securities: …
From Baruch DML
4 plays -
This tutorial introduces how a company allocates dividends between its preferred stockholders and common stockholders. The tutorial is presented by Christine Tan,…
Allocating Cash Dividends Between Preferred and…
From Baruch DML
2,664 plays -
This tutorial introduces part 2 of bank reconciliation, the process of matching figures from company accounting records against those on a bank statement. The…
Bank Reconciliation (Part 2)
From Baruch DML
17 plays -
This tutorial introduces part 1 of bank reconciliation, the process of matching figures from company accounting records against those on a bank statement. The…
Bank Reconciliation (Part 1)
From Baruch DML
35 plays -
This tutorial introduces how a company accounts for its treasury stocks (Part 3). A treasury stock is stock which is bought back by the issuing company The…
Accounting for Treasury Stock (Part 3)
From Baruch DML
11 plays -
This tutorial introduces what effect inventory errors are on the calculation of net income for that accounting period. The tutorial is presented by Christine Tan,…
Inventory Errors
From Baruch DML
9 plays
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